as an new partner te ben & Best, CA: red by a staff accountant and submitted to AUDIT REPORT To the Board of Directors of Jati Bhd. We have examined the consolidated balance sheets of Jati Bhd and subsidiaries as of 31 December 2008 and the related consolidated statements of income, retained earnings and cash Aows for the years then ended. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on n is Wer our audits. Our audits were made in accordance with approved auditing standards as we considered necessary in the circumstances. Other auditors audited the financial statements of certain subsidiaries and have furnished us with reports thereon containing no exceptions. Our opinion expressed herein, insofar as it relates to the amounts included for those subsidiaries, is based solely upon the reports of the other auditors. As fully discussed in Note 7 to the financial statements, in 2008, the company extended the use of the last-in, first-out (LIFO) method of accounting to include all inventories. In examining inventories, we engaged Dr. Irwin Same (Nobel Prize winner 2006) to test check the technical requirements and specifications of certain items of equipment manufactured by the company. In our opinion, the financial statements referred to above present fairly the financial position of Jati Bhd as of 31 December 2008, and the results of operations for the years then ended, in conformity with approved accounting standards. To be signed by Ben & Best, CAS 1 March 2009 Required Identify deficiencies in the staff accountant's tentative report that constitute departures from the approved accounting standards. 1 Donamhar 2008 financial statements. NBM Bhd